The IRS allows the excise tax portion of the fuel used by a parking area sweeper’s auxiliary engine to be rebated to the user company. Here are the guidelines for doing so.
Although a rebate may be obtained on the excise tax on the fuel used by a parking area sweeper’s auxiliary engine, the IRS does not allow such a rebate on single-engine sweepers. This article explains the IRS’ position.
Listing of auxiliary engines and fuel usage information for each model
In a time of fast-moving fuel prices, don’t let your margins erode because you haven’t added in a fuel surcharge to customers.